OPINION
SCOTT, Judge:
Respondent determined deficiencies in petitioner's income tax for the calendar years 1958 and 1959 in the amounts of $143.51 and $123, respectively.
The sole issue for decision is whether petitioner is entitled to a $600 dependency exemption for his mother, Gullu Markarian, for the years 1958 and 1959.
All of the facts have been stipulated and since the stipulation of facts consists of four short paragraphs, it...
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